"While by no means perfect, (the proposal) delivers a series of important improvements," Hearts said.

The set-up would involve the top two divisions splitting into three leagues of eight midway through the season.

PROPOSED SCOTTISH LEAGUE RESTRUCTURE

SPL proposal is for a 12-12-18 structure

Top two leagues to split into three leagues of eight after 22 matches then play a further seven home and seven away games

Leagues will be called Premier Division, Championship and National League

Top eight teams to play for title and European places; middle eight to contest promotion and relegation in and out of Premier Division; bottom eight to decide who drops into National League

11 out of 12 SPL clubs need to vote in favour of plans, while the proposal requires approval of 23 out of 30 SFL clubs

One league body to replace SPL and SFL

Other features of the proposals include a revised financial distribution model and the merging of the SPL and SFL, with the Scottish Football Association having also been heavily involved in the protracted discussions.

But, if SPL clubs do not vote it through, it is likely the current make-up of 12-10-10-10 will continue for next season.

Explaining the club's stance, Hearts said the proposal for 12-12-18 would increase competition for the top 24 clubs, "with almost every game at every stage in the season having value for spectators, broadcasters and sponsors".

"Hearts believes, as one of the most established and largest clubs in Scottish football, that it has a responsibility to the game in this country and that the new proposed 12-12-18 structure, while by no means perfect, delivers a series of important improvements," the statement continued.

"These are improvements we, along with many other clubs and their supporters, have lobbied for in recent years.

"It is incumbent on us to deliver change for the game as a whole and in turn improve the longer term prospects of all clubs, at all levels, within the game."

Meanwhile, Aberdeen chairman Stuart Milne feels Scottish football "is on its knees financially" and that 12-12-18 is a viable alternative.